NDM Acquisition Corp. v. Tracy

[This opinion has been published in Ohio Official Reports at 76 Ohio St.3d 83.] NDM ACQUISITION CORP., APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as NDM Acquisition Corp. v. Tracy,

1996-Ohio-49.] Taxation—Free samples of various disposable and reusable products for use in hospitals and elsewhere in the medical field—Price of free samples, against which use tax is assessed, includes not only the cost of the materials but also the internal labor and overhead costs. (No. 95-1804—Submitted April 4, 1996—Decided July 24, 1996.) APPEAL from the Board of Tax Appeals, No. 94-K-394.…